https://www.taxtmi.com/caselaws?id=94206 Where confiscation and penalties rested substantially on an antiquities report, refusal to allow cross-examination of the report's author violated natural justice because it denied a meaningful chance to challenge the foundation of the proceedings. Where the adjudicating authority also relied on later cross-examination material without issuing a further hearing notice, a fresh opportunity of hearing was required, especially after change of address was intimated. The impugned adjudication could not stand and the matter had to be reconsidered afresh after granting cross-examination and hearing opportunities. en-us Mon, 08 Mar 1999 00:00:00 +0530 Sat, 19 Nov 2011 17:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94206 Where confiscation and penalties rested substantially on an antiquities report, refusal to allow cross-examination of the report's author violated natural justice because it denied a meaningful chance to challenge the foundation of the proceedings. Where the adjudicating authority also relied on later cross-examination material without issuing a further hearing notice, a fresh opportunity of hearing was required, especially after change of address was intimated. The impugned adjudication could not stand and the matter had to be reconsidered afresh after granting cross-examination and hearing opportunities. Case-Laws Customs Mon, 08 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94206